Journal of Public Budgeting, Accounting & Financial Management: Volume 33 Issue 4

Subjects:

Table of contents

Sustainability measures and earnings management: evidence from Greek municipalities

Sandra Cohen, Ioanna Malkogianni

This study analyses the engagement of Greek municipalities in earnings management activities through the manipulation of their accrual accounts. It aims at identifying…

1401

Municipal financial vulnerability in pandemic crises: a framework for analysis

Emanuele Padovani, Silvia Iacuzzi, Susana Jorge, Liliana Pimentel

This paper explores how global pandemic crises affect the financial vulnerability of municipalities.

3188

Unrecognized assets created by public-sector investments in health and social services

Deborah Milinkovic, Jeremiah Hurley, Arthur Sweetman, David Feeny, Jean-Éric Tarride, Christopher J. Longo, Susan McCracken

This paper analyzes two types of potential intangible public-sector assets for consideration by public-sector accounting boards. Government investments in health and…

Linguistic tone of management discussion and analysis disclosures and the municipal debt market

Kevin T. Rich, Brent L. Roberts, Jean X. Zhang

As the management discussion and analysis (MD&A) section contains discretionary narrative disclosures regarding a government's yearly financial changes and status, the…

Accountability in times of exception: an exploratory study of account-giving practices during the early stages of the COVID-19 pandemic in Italy

Michele Andreaus, Leonardo Rinaldi, Caterina Pesci, Andrea Girardi

The purpose of this paper is to explore the role of accountability in times of exception. The Italian government's account-giving practices are critically analysed with…

1678

Strategic management accounting in the public sector context: the case of the Swedish Transport Administration

Linda Höglund, Mikael Holmgren Caicedo, Maria Mårtensson, Fredrik Svärdsten

The objective of this paper is to generate further knowledge about strategic management accounting (SMA) in the public sector context. The authors attempt to do this…

2572

Reputation and financial reporting in Finnish public organizations

Antti Rautiainen, Vilma Luoma-aho

This article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the…

1445
Cover of Journal of Public Budgeting, Accounting & Financial Management

ISSN:

1096-3367

Online date, start – end:

1994

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Dr Giuseppe Grossi